HESPERIA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
HESPERIA
Largest movements
- Cash -€46,687
down €46,687 (-60.3%), from €77,383 to €30,696
mainly Contributions, distributions and other (-€85,105) and Investment in fixed assets (net) (-€47,670)
- Tangible fixed assets +€45,474
up €45,474 (+1941.4%), from €2,342 to €47,817
of which Other tangible fixed assets: +€46,082
- Receivables within one year +€16,143
up €16,143 (+81.2%), from €19,879 to €36,022
of which Other amounts receivable: +€8,791
- Deferred charges and accrued income -€3,407
down €3,407 (-32.4%), from €10,524 to €7,117
- Other debts +€5,253
up €5,253 (+6.6%), from €79,853 to €85,105
- Tax, wage and social debts +€4,778
up €4,778 (+49.7%), from €9,608 to €14,387
- Trade debts +€1,491
up €1,491 (+716.2%), from €208 to €1,700
- Gross operating margin +€28,395
up €28,395 (+33.7%), from €84,166 to €112,561
- Taxes +€5,523
up €5,523 (+30.7%), from €17,968 to €23,491
- Depreciation +€1,453
up €1,453 (+195.8%), from €742 to €2,195
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,129 | €121,651 | +€11,522 | +10.5% |
| Fixed assets | 21/28 | €2,342 | €47,817 | +€45,474 | +1941.4% |
| Tangible fixed assets | 22/27 | €2,342 | €47,817 | +€45,474 | +1941.4% |
| Furniture and vehicles | 24 | €1,494 | €886 | -€608 | -40.7% |
| Other tangible fixed assets | 26 | €849 | €46,931 | +€46,082 | +5430.0% |
| Current assets | 29/58 | €107,787 | €73,835 | -€33,952 | -31.5% |
| Amounts receivable within one year | 40/41 | €19,879 | €36,022 | +€16,143 | +81.2% |
| Trade receivables | 40 | €18,792 | €26,144 | +€7,352 | +39.1% |
| Other amounts receivable | 41 | €1,087 | €9,878 | +€8,791 | +808.4% |
| Cash at bank and in hand | 54/58 | €77,383 | €30,696 | -€46,687 | -60.3% |
| Deferred charges and accrued income | 490/1 | €10,524 | €7,117 | -€3,407 | -32.4% |
| Total equity and liabilities | 10/49 | €110,129 | €121,651 | +€11,522 | +10.5% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €89,669 | €101,191 | +€11,522 | +12.8% |
| Amounts payable within one year | 42/48 | €89,669 | €101,191 | +€11,522 | +12.8% |
| Trade debts | 44 | €208 | €1,700 | +€1,491 | +716.2% |
| Suppliers | 440/4 | €208 | €1,700 | +€1,491 | +716.2% |
| Taxes, remuneration and social security | 45 | €9,608 | €14,387 | +€4,778 | +49.7% |
| Taxes | 450/3 | €9,608 | €14,387 | +€4,778 | +49.7% |
| Other amounts payable | 47/48 | €79,853 | €85,105 | +€5,253 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €742 | €2,195 | +€1,453 | +195.8% |
| Other operating charges | 640/8 | €1,266 | €1,672 | +€406 | +32.1% |
| Gross operating margin | 9900 | €84,166 | €112,561 | +€28,395 | +33.7% |
| Operating profit (loss) | 9901 | €82,158 | €108,694 | +€26,536 | +32.3% |
| Financial income | 75/76B | - | €184 | +€184 | |
| Recurring financial income | 75 | - | €184 | +€184 | |
| Financial charges | 65/66B | €418 | €282 | -€136 | -32.6% |
| Recurring financial charges | 65 | €418 | €282 | -€136 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €81,740 | €108,596 | +€26,856 | +32.9% |
| Income taxes | 67/77 | €17,968 | €23,491 | +€5,523 | +30.7% |
| Profit (loss) for the period | 9904 | €63,772 | €85,105 | +€21,333 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,772 | €85,105 | +€21,333 | +33.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.